Arizona Form 285 — General Disclosure/Representation Authorization Form

What is Arizona Form 285?

Arizona Form 285, the General Disclosure/Representation Authorization Form, authorizes the Arizona Department of Revenue (ADOR) to release a taxpayer's confidential tax information to an appointee. The appointee must be an individual. On its own, the form lets that person receive information and discuss your tax matters with the Department. You can also grant specific extra powers (Section 4), such as protesting an assessment, requesting a formal hearing or handling a collection matter, or a full power of attorney (Section 5).

It covers income tax, transaction privilege and use tax (TPT), withholding tax and other tax types such as tobacco or liquor luxury tax, bingo tax or marijuana excise tax, for the years or periods you list. Individuals, joint filers, sole proprietors, corporations, partnerships, LLCs, estates, trusts and government agencies can use it. The current edition is ADOR 10952 (4/25). Its September 2024 update added check boxes for the AZ tax license types (TPT, Liquor, Bingo, Tobacco and Marijuana Excise).

FileIt takes you through Form 285 section by section in plain English and prints your answers into ADOR's own PDF. It keeps the appointee's ID number, the tax matters, the extra powers and the appointee's declaration together, and checks the rules the form states. It saves the finished PDF to your vault. You then send it to ADOR yourself: FileIt never files anything with the Department.

Who needs to fill out Arizona Form 285?

• Individuals and joint filers who want an accountant, attorney or relative to be able to discuss their Arizona income tax with ADOR.
• Businesses that want a bookkeeper or adviser to handle transaction privilege tax (TPT) or withholding tax questions.
• Taxpayers facing an Arizona audit, assessment or collection matter who want a representative to act for them.
• Parent corporations that want an appointee to receive information about their controlled subsidiaries (Section 7).
• License holders (TPT, liquor, bingo, tobacco or marijuana excise) who want their license covered.

When to use Arizona Form 285

• When someone should be able to receive your confidential Arizona tax information and talk to ADOR about it.
• When you want to give that person specific powers, such as signing a statute of limitations waiver, protesting a deficiency assessment or representing you in a collection matter.
• When you want to grant a full power of attorney for Arizona tax matters.
• When you want to revoke earlier authorizations filed with ADOR (Section 6).
• Not for a fiduciary (trustee, executor, administrator, receiver or guardian) acting for the taxpayer: the instructions say a fiduciary stands in the taxpayer's place and should not file Form 285.

What you need before you start

• The taxpayer's name, address, daytime phone and taxpayer ID number (SSN or ITIN for an individual, EIN for an entity and for withholding tax).
• Your spouse's name and SSN or ITIN, if you file jointly and both want the same appointee.
• Your AZ tax license type and number, if the authorization covers a license.
• The appointee's name, address, phone and one identification number unique to them.
• The tax types and specific years or periods to cover, and the taxpayer's type of return or ownership.
• For a corporation with controlled subsidiaries: the names, EINs and years of any subsidiaries to exclude.

What’s on Arizona Form 285

The 2025 edition has 2 pages. FileIt asks for it in 11 parts, and it is signed by Taxpayer and Spouse / second signer and Appointee:

1. Section 1: Taxpayer informationTaxpayer
2. Section 1: Spouse (joint filers)Spouse / second signer
3. Section 2: Appointee informationAppointee
4. Section 3: Tax mattersTaxpayer
5. Section 4: Additional authorizationTaxpayer
6. Section 5: Power of attorneyTaxpayer
7. Section 6: Revocation of earlier authorizationsTaxpayer
8. Section 7: Corporations having controlled subsidiariesTaxpayer
9. Section 8: Signature of or for taxpayerTaxpayer
10. Section 8: Second signerSpouse / second signer
11. Section 9: Declaration of appointeeAppointee

How to fill out Arizona Form 285, step by step

1 Section 1: Taxpayer information

Enter the taxpayer's name, taxpayer ID number (tick SSN or EIN), address and daytime phone, plus the spouse's name and SSN or ITIN for joint filers. If the authorization covers an AZ tax license, tick the license type and give the number. For more than one license, attach a sheet listing each number and location, or give the business's EIN to cover every location.

2 Section 2: Appointee information

Name one individual (not a firm) with their address and phone, and one identification number: a state bar number, a CPA number, an IRS enrolled agent number, or an SSN, ITIN or other ID with its type. The number must be different for each appointee, because they give it when they contact the Department. Attach a sheet for more appointees.

3 Section 3: Tax matters

Tick each tax type (income, transaction privilege and use, withholding, or other), give the years or periods, and tick the type of return or ownership. Signing authorizes ADOR to release confidential information to the appointee for those matters.

4 Sections 4 and 5: Extra powers or power of attorney

Section 4 lets you grant specific powers, 4a to 4h. For a full power of attorney, skip Section 4 and tick Section 5, adding any limitation. Either way the appointee must meet Arizona Supreme Court Rule 31.3(d) (see the instructions) and sign the Section 9 declaration.

5 Sections 6 and 7: Revocation and subsidiaries

Tick Section 6 to revoke all earlier authorizations and powers of attorney on file with ADOR, listing any that should stay in effect. A parent corporation can use Section 7 to include all its controlled subsidiaries, or all except the ones it names.

6 Sections 8 and 9: Signatures

The taxpayer, or the person entitled to sign for the entity, signs and dates Section 8 with their printed name and title. A corporate officer whose title isn't one of those listed in the instructions ticks the principal-officer box. The appointee chooses a designation (9a to 9e), gives the jurisdiction, and signs and dates Section 9.

Common mistakes to avoid

• Naming a firm as the appointee. The appointee must be an individual.
• Giving the same identification number for two appointees. Each needs their own unique number.
• Ticking Section 4 or 5 but leaving the Section 9 declaration unsigned. The form says the representation authorization is then returned.
• Filling in Section 4 when you mean to grant a full power of attorney. Skip Section 4 and use Section 5.
• Forgetting the page-2 signature. The form says you must sign it on page 2.
• Using Form 285 as a fiduciary. A trustee, executor, administrator, receiver or guardian acts as the taxpayer and shouldn't file it.

After you fill it out

Sign and date Section 8, and have the appointee sign Section 9 if they were given representation authority. FileIt can place signature and date boxes with its optional e-signature, or you can print and sign by hand.

Send the completed form to ADOR by email ([email protected]), fax ((602) 716-6008) or mail (Arizona Department of Revenue, ATTN: Power of Attorney, PO Box 29086, Phoenix, AZ 85038-9086), or to the ADOR employee who asked for it. FileIt doesn't send it.

Keep a copy: the finished PDF stays in your vault folder, a record of who can act for you and on which tax matters.

Arizona Form 285: frequently asked questions

Official sources

• Blank form (PDF), published by Arizona Department of Revenue: https://azdor.gov/sites/default/files/2023-03/FORMS_POA_10952-f.pdf
• Official instructions and guidance: https://azdor.gov/forms/poa-and-disclosure-forms/general-disclosurerepresentation-authorization-form
• Edition shown on this page: ADOR 10952 (4/25) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Arizona Department of Revenue or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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